CA final registration can be done anytime during the whole year but students should register with ICAI for CA final after completing CA intermediate. However, the student will be eligible to appear in exams only after completing a period of 2.5 years of articleship but the student should remember that for appearing November 2022 exams he shall take registration on or before the first July of 2022 or for appearing may 2023 exams he shell take registration on or before first Jan of 2023.
Eligibility for CA Final
Before appearing in the examination
- He/ she should have a pass CA inter and
- He/ she should have completed advanced IT Training and
- He/ she should have completed GMCS Training
A student who is serving the last 6 months of training shall be eligible to appear in, November attempt if he is articleship will be complete before 30 April of next year (including excessive access leave, if any) or may attempt, if he is articleship will be completed on or before 30th October of the same year (including excessive access leave, if any).
CA Final Registration Fees
ICICI charged the following amount as the registration fee for CAs final
- Rs.22,000/- for Indian students and
- USD 1110/- for foreigner students
Document required for registration
- Passport size colored photograph of student signature on white paper of student
- CA IPCC or inter result stand copy
- Scan copy of special category certificate
- Scan copy of proof of nationality of student in case of a foreign student
- Scan copy of CA Foundation Result
Online Registration Process
Registration can be done online without any need to visit the Institute of chartered accountants of India by following the steps mentioned below
Step.1: - Go to the website eservicesicai.org
Step.2: -Enter your login details login ID which is your [email protected] & password, after login
Click on view profile you will see final by check clicking on it, CA final registration form will be open now fill the form correctly and some details are automatically filled in form from your previous data available with ICAI and if there is any change in this information you can edit them accordingly, Otherwise, you can keep it as it is and recheck all details before saving details then you click on save and next button your data will be saved and you will be directed on next tab in course details
Step.3: - In the course detail section you have to fill in details like
Registration number CA Foundation /CPT or CA inter IPC
Select the elective paper that you want to opt you can change it while filing the exam form
Details of orientation program details like (certificate number, certificate date, name of branch issuing certificate)
Details of advance IT (name of branch advance IT, certificate number, Advance IT test)
Details of advance MCS (certificate number, certificate date, name of branch issued certificates)
click on save net save and max next
Step.4: - Now you will be directed toward the payment details tab in this tab you have to upload the following documents in JPG format and the maximum size of files can be 100 KB.
- Upload the photograph
- Upload the signature
- Upload the mark sheet of a CA IPCC/ inter
Subject in CA Final
CA final has 8 paper and which is divided into two groups. Students either can appear for both groups at the same time or can appear for any of the groups one by one and each paper of the CA final has a weightage of 100 marks Students have to secure a minimum of 40 marks in each paper in individually and at least 50% marks in aggregate of all papers for passing the CA final exams.
Exams under CA final as follows 1st group comprises following four papers
Paper.1: - Financial Reporting
Paper.2: - Strategic financial management
Paper.3: - Corporate and Economic Law
Paper.4: - Advance Auditing and Professional Ethics
2nd Group comprises four papers namely
Paper.5: - Strategic Cost Management and performance evaluation
Paper.6: - Elective Paper
- Risk Management
- Financial Service and Capital Market
- International Taxation
- Economic Law
- Global Financial Reporting Standards
- Multidisciplinary Case Study
Paper.7: - Direct Tax and International Tax
Paper.8: - Indirect Tax
Paper 1, 2, and 5 are subjective papers, and papers 3, 4, 7, & 8 are subjective and objective type papers, 30% of these papers are objective MCQ-based questions and 70% portions are subjective there are no negative marks for wrong answers to multiple-choice questions.
Syllabus of final
In Paper 1st FR: - You will study the following topics likes Framework for Preparation and Presentation of Financial Statement in accordance with Indian Accounting Standards (Ind AS), Application of Accounting Standards, Indian Accounting Standard on Group Accounting, Accounting and Reporting of Financial Instruments, Analysis of Financial Statement, Integrated Reporting, and Corporate Social Responsibility.
Paper 2nd Strategic financial management:- you will study the following topics in this chapter of this paper Financial Policy and Corporate Strategy, Risk Management, Security Analysis, Security Valuation, Portfolio Management, Securitization, Mutual Fund, Derivative Analysis, and Valuation, Foreign Exchange Exposure and Risk Management, International Financial Management, Interest Rate Risk Management, Corporate Valuation, Mergers, Acquisition and Corporate Restructuring and Startup Finance.
Paper 3rd Advanced Auditing and Professional Ethics:- you will study the following topics in this paper, Auditing Standard, Statement on Guidance Notes, Audit Planning, Strategy and Execution, Risk Assessment and Internal Controls, Special aspects of Auditing in Automated Environment, Audit of Limited Companies, Audit Reports, Audit Committee and Corporate Governance, Audit of Consolidated Financial Statements, Special Feature of Audit of Banks, Insurance & Non-Banking Financial Companies, Audit under Fiscal Laws, Audit of Public Sector Undertakings, Liabilities of Auditor and Internal Audit, Management and Operation Audit, Due Diligence, Investigation & Forensic Audit, Peer Review, and Quality Review and Professional Ethics.
Paper 4th Corporate and Economic Law: - This paper has divided into two sections, Section-A is a Company law and Section B is Securities laws. Section-A is generally asked for 70 marks and Section B is asked for 30 marks. You will study the following topics in this paper Companies Act, 2013, Corporate Secretarial Practice, The security exchange Board of India Act, 1992, Foreign exchange management Act, 1999, The prevention of money laundering Act, 2002, Foreign contribution Regulation Act, 2010 The arbitration and conciliation Act, 1996, The insolvency and Bankruptcy Code, 2016.
Paper 5th Strategic Cost Management and performance evaluation: - This paper has been divided into two parts. Part A strategic Cost Management and Part B is decision making. You will study the following topic in this particular paper Introduction of Strategic Cost Management, Model Business Environment, Lean System and innovation, Cost Management Techniques, Decision Making, Pricing Strategies, Performance Measurement, and Evaluation, Divisional Transfer Pricing, Strategic Analysis of operating income Budgetary Control and Standard Costing and case studies.
Paper 6th Elective paper: - in which student can choose subjects as per their interest and give exam which he wants to appear from the following exams Risk management, Financial Service and capital market, International taxation, Global financial reporting standard & Multi-disciplinary case study.
Paper 7th Direct tax law and international taxation: - You will study the following topics under this paper law and procedure under Income Tax Act 1961 for example, Basis of charge, Residential status, Exempting Income, Heads of income, Clubbing provisions, Set-off and carry forward of losses, Deduction from gross total income, Rebates and release Tax Planning, Tax avoidance and taxation collection, and recovery of tax, Refund, income tax authorities, Procedure for assessment, Appeal and revisions, Settlement of tax cases, Penalty offenses Prosecution, Liability in certain cases and miscellaneous. International taxation which is asked for 30 marks will study International transactions and Non-residence, Double taxation relief, Transfer pricing, Advance ruling, Equalization, Application and Interpretation of treaties, and Fundamental of the base of erosion profit shifting.
Paper 8th Indirect tax law: - This paper is divided into two parts Part A- Goods and services tax which asked for 70 marks and Part B- Custom and foreign trade policy which asked for 30 marks. You study the following topics custom law Introduction of custom law, Levy and exemption from customs duty, Types of custom duty, Classification and valuation of import duty and export duty, offers of customs import and export procedure, Provision relating to coastal and vessel carrying coastal goods, Warehousing, Drawback, Demand and recovery, and refund, Search and arrest.